When are your payments due?

Your instalment payments for 2012 are due March 15, June 15, September 15, and December 15, 2012.

When a due date falls on a Saturday, a Sunday, or a holiday recognized by the Canada Revenue Agency, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.

Your payment will be considered paid on one of the following dates:

• Payments you make in person at your financial institution are considered paid on the date stamped on your INNS3 receipt.
• Payments you send by mail are considered paid on the date you mail them.
• Payments you made through your financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment.
• Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date.

Deceased persons - If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid.

Forms and publications

• Pamphlet P110, Paying Your Income Tax by Instalments
• Form T1162A-1, Pre-Authorized Payment Plan (Personal Quarterly Instalment Payments)